Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by the Police Officer, wherein the packing material was found instead of ‘Nutritional Supplements’ as purportedly imported. From the reports submitted by the local Commissioner appointed by the Hon’ble High Court, it is evident that he visited the site and thereafter reported that no goods were in existence at the place - customs bonded premises. - no case of pilferage is made out against the appellant. - AT
Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by the Police Officer, wherein the packing material was found instead of ‘Nutritional Supplements’ as purportedly imported. From the reports submitted by the local Commissioner appointed by the Hon’ble High Court, it is evident that he visited the site and thereafter reported that no goods were in existence at the place - customs bonded premises. - no case of pilferage is made out against the appellant. - AT
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